Enforcement Rules of the Patent Act Article 27

The so-called “linked as to form a single general inventive concept” in Paragraph 2, Article 33 of the Act shall mean that two or more inventions are technically related to one another.The inventions that are technically related to one another referred to in the preceding paragraph shall contain one or more same or corresponding special technical features.The so-called “special technical features” referred to in the preceding paragraph shall mean the technical features which define a contribution which each of the claimed inventions, considered as a whole, makes over the prior art.The determination of whether two or more inventions are technically related to one another shall be made without regard to whether the inventions are claimed in separate claims or as alternatives within a single claim.
中文原文 專利法施行細則第27條
本法第三十三條第二項所稱屬於一個廣義發明概念者,指二個以上之發明,於技術上相互關聯。
前項技術上相互關聯之發明,應包含一個或多個相同或對應之特別技術特徵。
前項所稱特別技術特徵,指申請專利之發明整體對於先前技術有所貢獻之技術特徵。
二個以上之發明於技術上有無相互關聯之判斷,不因其於不同之請求項記載或於單一請求項中以擇一形式記載而有差異。

English translation for reference only; the Chinese text prevails. Not legal advice.